Care Needed In Drafting QTIP Provisions And In Post-Death Planning To Repair Deficiencies

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dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:29:03.000
dc.date.accessioned 2020-06-29T22:52:11Z
dc.date.available 2020-06-29T22:52:11Z
dc.date.embargo 2017-08-14
dc.date.issued 1999-06-04
dc.description.abstract <p>Action by the Court of Appeals for the Federal Circuit in late 1998 in Rinaldi v. United States, affirming a 1997 U.S. Court of Federal Claims case has focused attention on an approach to disposing of an interest in a closely-held business that can render the property ineligible for qualified terminable interest property (QTIP) treatment. The problem related to a will provision giving a son the right to purchase stock in a closely-held corporation at less than fair market value. The result was ineligibility for the QTIP election.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol10/iss11/1/
dc.identifier.articleid 1488
dc.identifier.contextkey 10597696
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss11/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2918
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol10/iss11/1/AgLawDigest_v10n11_01.pdf|||Fri Jan 14 17:46:49 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title Care Needed In Drafting QTIP Provisions And In Post-Death Planning To Repair Deficiencies
dc.type article
dc.type.genre article
dspace.entity.type Publication
relation.isJournalIssueOfPublication e173664b-a220-4296-a16b-cf0f0044c79b
relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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